Vicjul C&T: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Vicjul C&T
Largest movements
- Receivables within one year -€24,555
down €24,555 (-54.4%), from €45,125 to €20,570
of which Other amounts receivable: -€30,000
- Cash +€14,457
up €14,457 (+13.1%), from €110,206 to €124,663
mainly Other debts (+€110,757) and Net result for the year (+€91,422)
- Other debts +€110,757
up €110,757 (+392%), from €28,283 to €139,039
- Reserves -€106,977
down €106,977 (-98.7%), from €108,399 to €1,422
- Debts after one year -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Accrued charges and deferred income -€3,440
down €3,440 (-95.6%), from €3,598 to €157
- Trade debts +€2,580
up €2,580 (+400%), from €645 to €3,225
- Other operating charges +€24,439
up €24,439 (+4,738%), from €516 to €24,954
- Gross operating margin +€7,010
up €7,010 (+5.0%), from €140,902 to €147,911
- Depreciation -€3,684
down €3,684 (-86.8%), from €4,245 to €561
- Financial charges -€1,564
down €1,564 (-31.8%), from €4,914 to €3,350
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,002 | €177,739 | -€10,263 | -5.5% |
| Fixed assets | 21/28 | €26,132 | €25,571 | -€561 | -2.1% |
| Tangible fixed assets | 22/27 | €26,132 | €25,571 | -€561 | -2.1% |
| Plant, machinery and equipment | 23 | €1,040 | €600 | -€440 | -42.3% |
| Furniture and vehicles | 24 | €114 | €0 | -€114 | -100% |
| Other tangible fixed assets | 26 | €24,978 | €24,971 | -€7 | 0.0% |
| Current assets | 29/58 | €161,870 | €152,168 | -€9,702 | -6.0% |
| Amounts receivable within one year | 40/41 | €45,125 | €20,570 | -€24,555 | -54.4% |
| Trade receivables | 40 | €15,125 | €20,570 | +€5,445 | +36.0% |
| Other amounts receivable | 41 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €110,206 | €124,663 | +€14,457 | +13.1% |
| Deferred charges and accrued income | 490/1 | €6,540 | €6,936 | +€396 | +6.1% |
| Total equity and liabilities | 10/49 | €188,002 | €177,739 | -€10,263 | -5.5% |
| Equity | 10/15 | €110,399 | €3,422 | -€106,977 | -96.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €108,399 | €1,422 | -€106,977 | -98.7% |
| Distributable reserves | 133 | €108,399 | €1,422 | -€106,977 | -98.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,603 | €174,317 | +€96,714 | +125% |
| Amounts payable after more than one year | 17 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Financial debts | 170/4 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Amounts payable within one year | 42/48 | €59,005 | €169,160 | +€110,154 | +187% |
| Current portion of amounts payable after more than one year | 42 | €12,300 | €10,000 | -€2,300 | -18.7% |
| Trade debts | 44 | €645 | €3,225 | +€2,580 | +400% |
| Suppliers | 440/4 | €645 | €3,225 | +€2,580 | +400% |
| Taxes, remuneration and social security | 45 | €17,778 | €16,896 | -€883 | -5.0% |
| Taxes | 450/3 | €15,000 | €16,896 | +€1,896 | +12.6% |
| Remuneration and social security | 454/9 | €2,778 | €0 | -€2,778 | -100% |
| Other amounts payable | 47/48 | €28,283 | €139,039 | +€110,757 | +392% |
| Accrued charges and deferred income | 492/3 | €3,598 | €157 | -€3,440 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,245 | €561 | -€3,684 | -86.8% |
| Other operating charges | 640/8 | €516 | €24,954 | +€24,439 | +4,738% |
| Gross operating margin | 9900 | €140,902 | €147,911 | +€7,010 | +5.0% |
| Operating profit (loss) | 9901 | €136,140 | €122,396 | -€13,744 | -10.1% |
| Financial income | 75/76B | €1,403 | €376 | -€1,027 | -73.2% |
| Recurring financial income | 75 | €1,403 | €376 | -€1,027 | -73.2% |
| Financial charges | 65/66B | €4,914 | €3,350 | -€1,564 | -31.8% |
| Recurring financial charges | 65 | €4,914 | €3,350 | -€1,564 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €132,629 | €119,422 | -€13,207 | -10.0% |
| Income taxes | 67/77 | €29,358 | €28,000 | -€1,358 | -4.6% |
| Profit (loss) for the period | 9904 | €103,272 | €91,422 | -€11,850 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,272 | €91,422 | -€11,850 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.